https://www.taxtmi.com/caselaws?id=51555 Fried snack foods made from flour, starch, meal and similar ingredients, and prepared by frying and seasoning rather than by swelling or roasting cereals, are not covered by Heading 19.04 of the Central Excise Tariff. They fall under Heading 21.08 as edible preparations not elsewhere specified or included. On that classification, the relevant exemption under Notification No. 5/99-C.E. applies, so the duty demand and penalty could not be sustained on the disputed classification. en-us Thu, 26 Sep 2002 00:00:00 +0530 Sat, 25 Sep 2010 13:42:59 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=51555 Fried snack foods made from flour, starch, meal and similar ingredients, and prepared by frying and seasoning rather than by swelling or roasting cereals, are not covered by Heading 19.04 of the Central Excise Tariff. They fall under Heading 21.08 as edible preparations not elsewhere specified or included. On that classification, the relevant exemption under Notification No. 5/99-C.E. applies, so the duty demand and penalty could not be sustained on the disputed classification. Case-Laws Central Excise Thu, 26 Sep 2002 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=51555